Annual return content requirements: substituted Schedule V mandates detailed company disclosures including director, shareholding, indebtedness and transfer particulars. The notification substitutes Parts I and II of Schedule V prescribing the form and mandatory contents of the annual return for companies with share capital, requiring class-wise capital disclosure, debenture and indebtedness particulars, a detailed list of members and transfers, director/manager/secretary personal and appointment particulars (including Election Commission identity number if issued), stock-exchange listing status, standardised capital and debenture breakups, certification by officers that registers and transfers are properly maintained, and annexed code lists plus electronic file formats for shareholder and transfer data.